TFL Vsebine / Revija SIR*IUS

V prispevku je najprej na kratko pojasnjeno, kaj so računovodske ocene in v čem se razlikujejo od usmeritev in napak. Navedeni so primeri računovodskih ocen in pregled dejavnikov, ki najbolj vplivajo na zanesljivost merjenja. Pri tem izpostavljamo subjektivnost, negotovost, izkušnje iz preteklosti, časovni horizont, nove informacije ter pravilnost uporabe modelov in metod kot ključne dejavnike, ki vplivajo na zanesljivost merjenja. Za pet v praksi največkrat uporabljenih računovodskih ocen so nato predstavljene presoje in dejavniki, ki jih je treba upoštevati pri pripravi računovodske ocene, glavni izzivi v zvezi s tem ter postopki, s katerimi se običajno potrdi sprejemljivost predpostavk.

In this article, we first briefly explain what accounting estimates are and how they differ from accounting policies and errors. We then provide examples of accounting estimates and an overview of the factors that most significantly affect the reliability of measurement. In doing so, we highlight subjectivity, uncertainty, past experience, time horizon, new information, and the correct application of models and methods as key factors affecting measurement reliability. For the four accounting estimates most commonly used in practice, we then present the judgments and factors to be considered when preparing an accounting estimate, the main challenges associated with this, and the procedures typically used to confirm the acceptability of assumptions.